Implementation of Accrual Accounting in the Ghanaian Public Sector: The Moderating Role of Financial Resources Availability. SBS Journal of Applied Business Research, [S. l.], v. 11, n. 1, p. 4–18, 2023. DOI: 10.70301/6txvf074. Disponível em: https://jabr.sbs.edu/article/view/41. Acesso em: 4 nov. 2025.